|
SLD No. 11047 F. No. 1(48)Jurisdiction/2024/11767, Islamabad, the 4th July, 2024 Jurisdiction of Commissioner Inland Revenue (Refund), Corporate Tax Office, Islamabad Government of Pakistan Revenue Division Federal Board of Revenue *** F. No. 1(48)Jurisdiction/2024/11767 Islamabad, the 4th July, 2024 NOTIFICATION (Inland Revenue Operations Wing, FBR) Subject: Jurisdiction of Commissioner Inland Revenue (Refund), Corporate Tax Office, Islamabad In exercise of the powers conferred under sub-section (1) of section 209 of the Income Tax Ordinance, 2001, sub-section (1) of sections 30 and 31 of the Sales Tax Act, 1990, sub-section (1) of section 29 of the Federal Excise Act. 2005, and in partial modification of Board's earlier Notification No. 57(2) Jurisdiction/2017-45612-R, dated 22nd March. 2023 in respect of jurisdiction of the Commissioners Inland Revenue of the Corporate Tax Office, Islamabad, the Federal Board of Revenue is pleased to direct — (a) that the Commissioners Inland Revenue mentioned in that notification shall not exercise the powers and perform the functions specified in column (3) of the following Table in this notification; and (b) that the said powers and functions shall be exercised and performed, by the Commissioner Inland Revenue, specified in column (2), in respect of persons or classes of persons, cases or classes of cases, as specified in column (4) of the following Table: Table Sr. No. Commissioner Inland Revenue Powers and Functions Jurisdiction (1) (2) (3) (4) 5. Commissioner Inland Revenue (Refund), Corporate Tax Office, Islamabad. The Commissioner Inland Revenue shall exercise all the powers and perform functions under the provisions of- (a) sections 170 and 171 of the Income Tax Ordinance” 2001 and rules made relating thereto; (b) sections 10, 66 and 67 of the Sales Tax Act, I 990 and rules made relating thereto in addition to exercising powers and perform functions as assigned…
|